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An individual wishes to be allocated a property owned by a co-ownership (comunidad de bienes) alongside their siblings, without compensating for the resulting excess. The Directorate General for Taxes (DGT) has ruled that, in the absence of compensation, this excess constitutes a gift subject to Inheritance and Gift Tax.
Question raised: Taxation of the transaction.
In the dissolution of communities of property that do not carry out business activities, if a co-owner is allocated more than their share without economic compensation, the excess is considered a gratuitous transfer. Therefore, it will be taxed under the Inheritance and Gift Tax based on the value of the acquired portion. The taxable base shall be determined in accordance with Article 9 of the LISD and the applicant shall be the taxpayer.
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